Calif Military Pension exclusion

[VolvoGirl]

My friend gets a 1099R DFAS pension from her ex husband's military service.  Does she qualify for the 20,000 exclusion as a former spouse?  I can't seem to delete it.  

[VolvoGirl]

I went back though the 1099R and there is a screen Where is your distribution from?  

Military retirement distribution

Other distribution

Well it is from a military pension but she gets half of her ex's pension.  So should it be OTHER?  Then that doesn't give her the exclusion.  

[VolvoGirl]

Bump.  Any thoughts on this?  I’ve been researching.  Can’t find anything addressing this situation.  I figure she doesn’t qualify to take the 20,000 adjustment as divorced.   

[JamesG1]

After reading the California code here, I assume that your friend qualifies under (B):

(1) “Qualified taxpayer” means a taxpayer that satisfies either of the following:

(A) In the case of a surviving spouse or spouses filing a joint return, adjusted gross income, as required to be shown on the federal tax return for the same taxable year, does not exceed two hundred fifty thousand dollars ($250,000).

(B) In the case of any other individual, adjusted gross income, as required to be shown on the federal tax return for the same taxable year, does not exceed one hundred twenty-five thousand dollars ($125,000).